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EXHIBIT 14.2

The Board of Directors	Our ref:	RJL/KJM/19434/CM
Radcom Limited
12 Hanochoshet Street	5 May 2004
Tel-Aviv 69710
ISRAEL

Dear Sirs

Radcom (UK) Limited

     We consent to the incorporation by reference in the Registration Statement (File No. 333-07964, No. 333-13244, No. 333-13246, No. 333-13248, No. 333-13250, No. 333-13254, No. 333-14236 and No. 333-111931) on Form S-8 of Radcom Limited of our report dated January 21^st, 2003, relating to the consolidated balance sheets of Radcom (UK) Limited as of December 31^st, 2002 and the related consolidated statement of operations, changes in shareholders’ equity and cash flows for the year then ended, which report appears in the Annual Report on Form 20-F of Radcom Limited for the fiscal year ended 31^st December 2003.

Yours faithfully

/s/ Blick Rothenberg